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Question 213/361
For consistency purposes, the International Sustainability Standards Board (ISSB) requires sustainability disclosures to be:
Correct Answer: B
The ISSB (International Sustainability Standards Board) aims to standardize sustainability reporting by aligning it with financial reporting timelines.
Why B (published with financial statements) is correct:
ISSB requires sustainability disclosures to be integrated with financial reporting to improve transparency.
Why not A?
Sustainability disclosures are not yet universally required to be audited-this remains an evolving requirement, unlike financial statements, which must be audited.
References:
IFRS Sustainability Disclosure Standards (ISSB 2023 Guidelines)
Why B (published with financial statements) is correct:
ISSB requires sustainability disclosures to be integrated with financial reporting to improve transparency.
Why not A?
Sustainability disclosures are not yet universally required to be audited-this remains an evolving requirement, unlike financial statements, which must be audited.
References:
IFRS Sustainability Disclosure Standards (ISSB 2023 Guidelines)
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- Other Question (361q)
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